In its job costing system, Martinez Co. applies MOH to jobs using a budgeted MOH rate based on DL dollars. The rate, which is 200% of DL dollars, was calculated last December and will be used throughout the current year. On August 1, Martinez had one job, #150, in process, with DM costs of $3,400 and DL costs of $4,400. During August, direct material and direct labor costs were added to Job #150, as well as new Jobs #151 and #152, as follows. Actual MOH cost for the month of August was $29,800. During the month, Martinez completed Jobs #150 and #151. (b) What was the balance in WIP Inventory at the end of August? Ending balance in WIP Inventory